https://www.taxtmi.com/acts?id=23991 Offences under the GST framework are attributed to the company and to persons in charge of, and responsible for, the company's business, who are deemed to be guilty and liable; officers are also deemed guilty where the offence occurred with their consent, connivance or negligence. The rule applies similarly to partnership firms, LLPs, HUFs and trusts by treating partners, the karta or managing trustee as liable. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. en-us Mon, 27 Mar 2017 17:18:05 +0530 Tue, 30 Sep 2025 18:25:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23991 Offences under the GST framework are attributed to the company and to persons in charge of, and responsible for, the company's business, who are deemed to be guilty and liable; officers are also deemed guilty where the offence occurred with their consent, connivance or negligence. The rule applies similarly to partnership firms, LLPs, HUFs and trusts by treating partners, the karta or managing trustee as liable. A person is not liable if he proves lack of knowledge or that he exercised all due diligence to prevent the offence. Act-Rules GST Mon, 27 Mar 2017 17:18:05 +0530 https://www.taxtmi.com/acts?id=23991